In finding that Mr Harding had a permanent place of abode outside Australia, the Full Court examined:
- the distinction between domicile and permanent place of abode
- whether "permanent place of abode outside Australia' means a country or a specific dwelling
- the relevance of the character of the accommodation.
In this one-hour webinar, Murray Shume of Cooper Grace Ward Lawyers, who acted for Mr Harding during the appeal, discussed the lessons that can be taken from this decision.